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1996 (10) TMI 104 - SC ORDERExtract: .......der. Having regard to such consideration, the Tribunal has reversed the findings of the Appellate Collector. Basically, it is a question of fact and no interference by this Court is called for. The appeals are accordingly, dismissed with no order as to costs. 2. The appearance on behalf of the respondent shall be filed during the course of the day.
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